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ARTICLE · 24 FEBRUARY 2015

B.C. Budget Support For Mining Industry

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British Columbia’s latest budget, introduced on Feb. 17, 2015, confirmed two measures intended to support B.C.’s mining industry, including an extension of the B.C. mining flow-through share tax credit.

CanadaEnergy and Natural Resources
A. Brent Kerr
A. Brent Kerr
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British Columbia's latest budget, introduced on Feb. 17, 2015, confirmed two measures intended to support B.C.'s mining industry, including an extension of the B.C. mining flow-through share tax credit. 

Flow-through shares are designed to help corporations in the mining, oil and gas, and renewable energy sectors finance their exploration and development activities. Junior resource corporations generally benefit the most from the use of flow-through shares since those corporations typically have the most difficulty financing their activities.   

A qualifying issuer corporation may transfer certain resource expenses to investors using the flow-through share mechanism. This allows an investor in flow-through shares to benefit from several tax incentives. For example, the investor may deduct qualifying resource expenses renounced by the issuing corporation in computing the investor's income.  As well, individual investors (excluding trusts) may be entitled to federal

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